-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Q2REiyevWn7JcXcITD27E0TS5HRaKNYNT4x8cJb6cJ8zKJD3PGxoJS6cxCuVHsQh 3ozUjp3lk2fU37XXUzcKew== 0001144204-05-024319.txt : 20050809 0001144204-05-024319.hdr.sgml : 20050809 20050809165452 ACCESSION NUMBER: 0001144204-05-024319 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20050805 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20050809 DATE AS OF CHANGE: 20050809 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PLANETLINK COMMUNICATIONS INC CENTRAL INDEX KEY: 0001123845 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-RADIO TV & CONSUMER ELECTRONICS STORES [5731] IRS NUMBER: 582466623 STATE OF INCORPORATION: GA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-31763 FILM NUMBER: 051010660 BUSINESS ADDRESS: STREET 1: 165 WEST WIEUCA ROAD STREET 2: SUITE 205 CITY: ATLANTA STATE: GA ZIP: 30342 BUSINESS PHONE: 404-8430123 MAIL ADDRESS: STREET 1: 165 WEST WIEUCA ROAD STREET 2: SUITE 205 CITY: ATLANTA STATE: GA ZIP: 30342 FORMER COMPANY: FORMER CONFORMED NAME: FIFTH AVENUE ACQUISITION I CORP DATE OF NAME CHANGE: 20000914 8-K 1 v023286_8-k.txt United States Securities and Exchange Commission Washington, D.C. 20549 ---------- FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 5, 2004 PLANETLINK COMMUNICATIONS, INC. - -------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) Georgia - -------------------------------------------------------------------------------- (State or other jurisdiction of incorporation or organization) 000-31763 58-2466623 - -------------------------------------------------------------------------------- (Commission File Number) (IRS Employer Identification No.) 1415 Bookhout Drive, Cumming, Georgia 30041 - -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) (678) 455-7075 - -------------------------------------------------------------------------------- (Registrant's telephone number, including area code) Item 4.01 Changes in Registrant's Certifying Accountant. On August 4, 2005 the registrant terminated its independent certifying accountant, Russell Bedford Stefanou Mirchandani, LLP ("Russell Bedford"). Russell Bedford served as the Registrant's independent auditor for fiscal year 2004. The reports of Russell Bedford for the fiscal year ended December 31, 2004 did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles; however, the audit report for the year ended December 31, 2004 contained an explanatory paragraph regarding the substantial doubt about the Company's ability to continue as a going concern. The decision to change accountants was recommended by the registrant's board of directors. During the fiscal year ended December 31, 2004 and for fiscal year 2005 through August 4, 2005 there were no (A) disagreements with Russell Bedford on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Russell Bedford, would have caused Russell Bedford to make reference to such disagreements in its reports provided to the Registrant; and (B) reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K). The Registrant has provided Russell Bedford with a copy of the disclosures contained herein and has requested that Russell Bedford provide the Registrant with a letter addressed to the Securities and Exchange Commission stating whether or not Russell Bedford agrees with the statements contained herein. Russell Bedford has provided such letter to the Registrant, a copy of which is filed as Exhibit 16.1 hereto. Effective on August 4, 2005 the registrant engaged Chisholm, Bierwolf & Nilson LLC, certified public accountants, Bountiful, Utah ("Chisholm")as the registrant's independent accountants to report on the registrant's balance sheet as of December 31, 2005 and subsequent periods, and the related combined statements of income, stockholders' equity and cash flows for the years then ended. The decision to appoint Chisholm was approved by the registrant's board of directors. During the registrant's two most recent fiscal years and any subsequent interim period prior to the engagement of Chisholm, neither the registrant nor anyone on the registrant's behalf consulted with Chisholm regarding either (i)the application of accounting principles to a specified transaction, either contemplated or proposed, or the type of audit opinion that might be rendered on the registrant's financial statements or (ii) any matter that was either the subject of a "disagreement" or a "reportable event." Item 9. Financial Statements and Exhibits. (a) Financial Statements. None. (b) Exhibits. 16. Letter from Russell Bedford Stefanou Mirchandani LLP re Change of Certifying Accountant SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Date: August 9, 2005 PLANETLINK COMMUNICATIONS, INC. By /s/ M. Dewey Bain ----------------------------------- M. Dewey Bain, President EX-16 2 ex16.txt Exhibit - 16 August 8, 2005 Securities and Exchange Commission 450 Fifth Street, NW Washington, D.C. 20549 Re: Planetlink Communications, Inc. File No. 000-31763 Commissioners: We have read the statements made by Planetlink Communications, Inc. (copy attached), which we understand will be filed with the United States Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of Planetlink Communications, Inc. Form 8-K report dated August 5, 2005. We agree with the statements concerning our Firm in Item 4.01 of such Form 8-K. Very truly yours, /s/ Russell Bedford Stefanou Mirchandani LLP -----END PRIVACY-ENHANCED MESSAGE-----